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Diabetes mellitus is a chronic disease that requires long-term pharmacological therapy, increasing the risk of Drug Related Problems (DRPs). DRPs can affect the success of therapy, increase the risk of complications, and reduce the patient's quality of life. This article aims to identify the use of antidiabetic drugs, the characteristics of DRPs, and their clinical implications. The method used was a literature review of articles from 2016-2026 that are relevant to the analysis of DRPs in diabetes mellitus patients. The results of the study indicate that metformin is the most widely used antidiabetic drug, both as a single therapy and in combination. The dominant types of DRPs include drug interactions, inappropriate drug selection, inappropriate dosages, omissions from therapy, and use of drugs without indications. These DRPs can cause hypoglycemia, failure to achieve glycemic control targets, an increased risk of complications, and increased duration and cost of treatment. Based on the results of the study, it is concluded that DRPs remain a challenge in the management of diabetes mellitus therapy, requiring more optimal monitoring and an active role of pharmacists through medication review to improve the safety, effectiveness, and quality of treatment.

Tomato (Solanum lycopersicum) is an economically important crop whose productivity is increasingly constrained by drought stress under changing climatic conditions. Conventional breeding for drought tolerance is often slow because this trait is quantitatively inherited and strongly influenced by environmental factors. Molecular markers, particularly Simple Sequence Repeats (SSRs), have become valuable tools for improving selection efficiency and accelerating breeding progress. This review examines the role of SSR markers in the development of drought-tolerant tomato cultivars. The physiological, biochemical, and molecular responses of tomato to drought stress, including growth reduction, photosynthetic impairment, osmotic adjustment, hormonal regulation, and oxidative stress responses, are briefly discussed. The genetic characteristics of SSR markers, including their high polymorphism, co-dominant inheritance, and multi-allelic nature, are highlighted as key advantages for genetic analysis and breeding applications. Furthermore, the review synthesizes recent findings on the use of SSR markers for genetic diversity assessment, Quantitative Trait Loci (QTL) mapping, and identification of genomic regions associated with drought-related traits such as relative water content, chlorophyll stability, root architecture, and proline accumulation. The application of SSRs in Marker-Assisted Selection (MAS), including marker-assisted backcrossing and QTL pyramiding, is also discussed. Finally, the review evaluates the continuing relevance of SSR markers in the genomic era, emphasizing their complementary role alongside Single Nucleotide Polymorphism (SNP) markers, Genome-Wide Association Studies (GWAS), and Genomic Selection (GS). Integrating SSR-based approaches with modern genomic tools offers a promising strategy for developing climate-resilient tomato cultivars and enhancing future food security.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

The role of guidance and counseling teachers in student career planning in vocational schools is still weak. The purpose of the study was to analyze the implementation of the BK service program in career planning for vocational school students. The study used a qualitative descriptive method. The study was conducted at SMK Muhammadiyah Paguyangan with research subjects being BK teachers, vice principals for curriculum, and vocational school students. Data collection through observation, interviews, and document studies. Data validation applied triangulation of sources and methods. Data analysis used the Atlas ti.8 application. Research stages; determining topics, compiling interview guidelines, selecting data collection methods, collecting data, analyzing data, and drawing conclusions. Research results; (1) the role of BK teachers in identifying students' potential, interests, talents, providing guidance in choosing education or careers, as motivators, facilitators, mediators, directors, program managers, and informants, (2) BK teacher strategies in student career planning; providing basic services to recognize self-potential, motivating, encouraging the use of technology, and digital platforms, and (3) implementation of BK programs through an integrated process, including; program planning, resource provision, implementation of evaluation services, feedback, and continuous improvement. Program innovation and monitoring are integral parts to maintain the relevance and effectiveness of BK services. The success of BK program implementation depends on the quality of coordination and commitment of all parties in developing the program.

This study aims to analyze the relationship between epistemology and scientific logic in the development of scientific knowledge using a library research approach by reviewing relevant literature in the fields of philosophy of science, theory of knowledge, and principles of scientific logic. The findings indicate that epistemology serves as a philosophical foundation for understanding the origin, structure, and validity of knowledge, while scientific logic functions as a systematic tool that guides reasoning in constructing rational and consistent scientific truth. Both have a complementary relationship, where epistemology provides a normative framework for determining the criteria of knowledge validity, and scientific logic ensures that the reasoning process is structured, coherent, and free from fallacies. Therefore, the integration of epistemology and scientific logic plays a crucial role in producing scientific knowledge that is objective, measurable, and academically accountable, while also enhancing the overall quality and credibility of the scientific process.

Asset inventory management is vital for enhancing the operational efficiency of an organization. At the Communication and Informatics Office of Tegal Regency, the process for managing asset inventory is still performed manually, leading to various issues including challenges in asset documentation, data retrieval, management of borrowing, reporting damage, and overseeing the condition of assets. This research intends to create a web-based asset inventory management solution that leverages Quick Response (QR) Code technology to boost the effectiveness, efficiency, and precision of inventory management. The methodology employed for the system's development was Agile Development, which includes stages such as planning, analyzing requirements, designing the system, developing, testing, and conducting iterative evaluations. Data gathering was conducted through observation, interviews, and reviewing existing literature. The completed system offers several key features, such as inventory management, the ability to generate and scan QR Codes, processes for borrowing and returning assets, damage reporting, a monitoring dashboard, and management of user access based on roles.  The findings reveal that the implemented system enhances asset identification through QR Codes, delivers real-time inventory data, and enables more efficient monitoring of assets. According to Black Box Testing results, all functionalities of the system performed in alignment with the identified functional requirements. Consequently, the web-based asset inventory management system utilizing QR Code technology can act as a useful solution to enhance the asset inventory management quality at the Communication and Informatics Office of Tegal Regency.

Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

Breastfeeding should ideally begin immediately after birth and be provided exclusively for the first six months of life. However, in 2022, the coverage of exclusive breastfeeding among infants aged 0–6 months in Jayapura was only 21%, which remains far below the national target of 45%. Various factors contribute to this low coverage, including limited knowledge, lack of experience, insufficient support systems, and concerns among adolescent mothers that breastfeeding may interfere with their education or employment. This study aimed to explore the breastfeeding experiences of adolescent mothers in Wahno Village, Abepura Subdistrict. A qualitative research design was used, with structured interviews conducted using a questionnaire. The results indicated that the initiation of exclusive breastfeeding among adolescent mothers was generally positive. Participants reported mixed emotional experiences, including feelings of happiness, pride, stress, and discomfort. Family support, particularly from husbands, played an important role in sustaining breastfeeding practices. Most respondents also demonstrated adequate knowledge regarding how to manage breastfeeding-related challenges. Overall, adolescent mothers in Wahno Village showed a reasonable level of understanding and commitment toward exclusive breastfeeding. Continued education and support are recommended to further strengthen breastfeeding practices among adolescent mothers and their families.

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

Vocational high school graduates are expected to master not only technical competencies but also interpersonal skills that support their readiness for the workplace. Field observations at SMK Pasundan 1 Bandung indicate that students in the Online Business and Retail (Bisnis Daring dan Ritel) program still show a low level of assertive communication, evidenced by their difficulty in expressing opinions confidently, refusing requests politely, and handling direct interaction with customers. This community service program (Program Kemitraan Masyarakat/PKM) was designed to develop students' assertive communication skills through the role-play method. The program consists of five stages: needs analysis, development of training materials and role-play scenarios, training and practice, evaluation and feedback, and continued mentoring. Students are placed in simulated roles such as seller, buyer, and observer in scenarios involving customer service, complaint handling, price negotiation, and teamwork. The information-dissemination approach combines material delivery, discussion, hands-on practice, and technical guidance. The program is expected to increase students' understanding of assertive communication concepts, strengthen their interpersonal communication skills, and provide an applied learning experience relevant to the demands of the retail and customer-service industry. The expected output of this activity is a scientific article published in a nationally accredited (Sinta) journal.

This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.

Assertive communication is a core competency for vocational high school (SMK) students, particularly those majoring in Online Business and Retail, whose future work demands strong interpersonal skills in customer service, negotiation, and teamwork. Classroom instruction in Indonesian vocational schools, however, still tends to privilege cognitive content over practical, contextual communication training. This study examines the effect of the role-playing technique on the assertive communication ability of twelfth-grade Online Business and Retail students at SMK Pasundan 1 Bandung. A quantitative survey approach is employed, with role playing—operationalized through three dimensions (role taking, role marking, and role negotiation) adapted from Zaini (2008)—as the independent variable, and assertive communication—operationalized through five dimensions adapted from Albert and Emmons (2001)—as the dependent variable. Given a population of 36 students, a saturated (census) sampling technique is used, so all members of the population serve as respondents. Data will be collected through a Likert-scale questionnaire and analyzed using path analysis with the assistance of SPSS, examining both the simultaneous effect of role playing on assertive communication and the partial effects of its three dimensions. The study is grounded in Bandura's (1977) Social Learning Theory, which posits that behavior is acquired through observation, modeling, and reinforcement. The anticipated outcome is empirical evidence on the effectiveness of role playing in strengthening assertive communication, together with practical recommendations for teachers and schools seeking to design more participatory, work-relevant instructional strategies.

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.